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Walkeshwar Triveni Co-Op. Hsg. Soc. ... vs Income Tax Officer, Ward 7(7) on 4 July, 2003 cites

Commissioner Of Income Tax vs Presidency Co-Operative Housing ... on 22 February, 1993

9. Taking us through the decision of the jurisdictional High Court rendered in the case of CIT v. .Presidency Co-operative Housing Society Limited, 216 ITR 321 (Bom), Shri Patil submitted that this decision is not applicable, as in this case the Hon'ble High Court did not decide the issue taking into consideration the principles of mutuality.
Bombay High Court Cites 11 - Cited by 28 - S V Manohar - Full Document

Surat District Cotton Dealers' ... vs Commissioner Of Income-Tax, Bombay ... on 12 March, 1958

19. Shri Patil submitted that in view of the decision of the jurisdictional High Court rendered in the case of Surat District Cotton Dealers' Association v. CIT, 35 ITR 121 (Bom), and of the Apex Court in the case of CIT v. Bankipur Club Ltd. , 226 ITR 97 (SC); the decision rendered in the case of Wankaner Jain Social Welfare Society v. CIT, 260 ITR 241 (Mad) is no a good law. In this case the Hon'ble Madras High Court has held that complete identity between contributors and participators in fund is mandatory. Right to contribute is not enough.
Bombay High Court Cites 5 - Cited by 8 - Full Document

Oval Shiv-Shanti Bhuvan Co-Operative ... vs Income-Tax Officer on 16 June, 2000

We find that in this case the principle laid down in the case of Oval Shiv Shanti Bhuvan Co-operative Housing Society Ltd. v. ITO, 78 ITD 403 (Mum) was followed. In this case the Tribunal noted that the contributors to the common fund of the society were not entitled to participate in the surplus because all such contributors made these payments only when their flats/offices were transferred.
Income Tax Appellate Tribunal - Mumbai Cites 15 - Cited by 7 - Full Document

Commissioner Of Income-Tax, Bier vs M/S. Bankipur Club Ltd on 8 May, 1997

19. Shri Patil submitted that in view of the decision of the jurisdictional High Court rendered in the case of Surat District Cotton Dealers' Association v. CIT, 35 ITR 121 (Bom), and of the Apex Court in the case of CIT v. Bankipur Club Ltd. , 226 ITR 97 (SC); the decision rendered in the case of Wankaner Jain Social Welfare Society v. CIT, 260 ITR 241 (Mad) is no a good law. In this case the Hon'ble Madras High Court has held that complete identity between contributors and participators in fund is mandatory. Right to contribute is not enough.
Supreme Court of India Cites 18 - Cited by 135 - Full Document
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